Voluntary work: the amounts for 2026 are now known

These amounts are fixed and are not considered taxable income or pay. They are seen as a refund of costs. Therefore, no social security contributions or withholding tax are required on these compensations.

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What are the amounts for 2026?

For the income year 2026 (assessment year 2027), the following limits apply:

The daily allowance must not exceed 44.02 euros
The annual allowance must not exceed 1,760.83 euros

What happens if the limits are exceeded?

If either limit is exceeded, the entire allowance will be treated as salary and will be subject to tax. This does not apply if the volunteer can prove that the payment is a reimbursement for expenses incurred on behalf of the association.

The increased ceiling

The annual allowance for expenses is increased for the following categories of volunteers:

Sports trainer, sports instructor, sports coach, youth sports coordinator, sports referee, jury member, steward, groundskeeper-material master, signaler at sports events
Night caregiver, including those who assist with falling asleep, as well as day caregivers for individuals in need, according to the conditions and quality criteria set by each community
Non-urgent patient transport

For these volunteers, the increased annual ceiling in 2026 is: 3,233.91 euros.

Travel expenses above the flat rate

In addition to these flat-rate amounts, you may also reimburse volunteers for actual travel expenses incurred using their own vehicle. The annual maximum for this is: 2,000 km × 0.4326 euros/km (the amount per kilometre for the period 01/01/2026 - 31/03/2026).

If your volunteer travels by bicycle, they may receive an additional reimbursement of 0.37 euros/km.